The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the state, ruling that its operations constitute a ‘fixed establishment.’
Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its services to government, as its supply includes both goods and services.
Find out about the GST ruling for Advait Mining and Constructions LLP, which provides logistics services to an SEZ unit, and how these services are classified as zero-rated.
GST on pre-packaged rice and wheat flour clarified by Odisha AAR. Packs over 25kg exempt from tax under Legal Metrology rules.
Odisha AAR rules on GST for Shreyans Logistics’ vehicle leasing and logistics management, classifying it under SAC 997319 with an 18% tax rate.
The AAAR Odisha rules that leasing electric vehicles (E-Bikes) without operators falls under financial leasing services under GST, taxed similarly to goods transfer.
GST AAAR Odisha clarifies tax applicability on Pioneer Bakers’ supply of cakes, bakery items, and related services, including composite supply classification.
AAR Odisha rules that Essel Mining’s transfer of buildings to OMCL is subject to GST, rejecting the claim of exemption as a sale of building under CGST Act.
GST AAR Odisha dismissed an application on the applicability of GST on stamp duty and registration fees, ruling it non-maintainable under Section 98(2) of the CGST Act.
AAR Odisha confirms GST on supplementary invoices for works contracts executed before 18/07/2022 is 18%, overriding previous 12% rate due to recent amendments.
